Thomas Company began its operations in $2027$ and applies overhead

costs to jobs using a pre$-$determined overhead rate equal to $60\%$

of direct labor cost.

During $2027,$ Thomas Company began work on three jobs. Information

relating to these three jobs appears below:

direct materials used....

direct labor cost $.......$

By the end of $2027,$ Job B$-32$ and Job C$-61$ had been completed.

Job A$-75$ was not completed by the end of $2027.$ Additionally,

by the end of $2027,$ Job B$-32$ had been sold while Job C$-61$ was

not sold.

Additional information is provided below:

The cost of goods manufactured for $2027$ totaled $$123,000.$

Thomas Company reported actual overhead cost for $2027$ of

$$48,000.$

At December $31,2027,$ Thomas Company's work in process

inventory balance amounted to $$86,000$ and its finished

goods inventory balance totaled $$60,600.$

$1.)$ Calculate the amount of direct materials used by Job B$-32$

during $2027.$

$2.)$ Calculate the amount of direct labor cost charged to Job A$-75$

during $2027.$

$3.)$ Calculate Thomas Company's cost of goods sold for $2027$ after

the overhead variance is closed.